Substantial transformation

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A ‘substantial transformation’ means that, in the country represented in the origin claim, the product undergoes a fundamental change in identity, nature or essential character from all of their ingredients or components that were imported into that country.

Processes that lead to substantial transformation include:

  • processing imported and Australian ingredients into a finished food product, such as the production of a cake from imported spices, fruit and flour and Australian sugar 
  • production of a newspaper using imported ink 
  • moulding sheet metal into a car panel 
  • manufacturing flour from wheat.

It does not include:

  • reconstituting imported fruit juice concentrate into fruit juice for sale - whether or not Australian water, sugar, preservatives and packaging were used 
  • assembling imported components into household or other items - for example: white goods, furniture or electronic products.